Research Title: The Moderating Role of Liquidity in the Relationship between the Expenditures and Financial Performance of SMEs: Evidence from Jordan

Author: Fahd Mohammed Saleh Al-Duais, Published Year: 2023

Economies, 11(4)

Faculty: Business

Abstract: The current paper aims to investigate the moderating role of liquidity in the relationship between accounting and advertising expenditures and the financial performance of small and medium enterprises (SMEs) in Jordan. Furthermore, the present paper highlights the importance of managing expenditures and improving financial performance. Since the performance of Jordanian SMEs is extremely critical, furthermore, the present paper explores the possibility of empowering these businesses in order to achieve profitability. This paper is based on descriptive statistics, regression, and correlation analysis in order to analyze the data, collecting secondary data from 200 SMEs. The results demonstrate that accounting expenditures are key factors for financial performance, especially in SMEs. Moreover, SMEs are more sensitive to liquidity challenges, which significantly impact their short-term expenditure and consequently influence their financial performance. It is evident that accounting expenditures moderated by liquidity have a positive effect on the financial performance of SMEs. However, our findings indicate a negative effect regarding the relationship between advertising expenditures and financial performance. According to the results of this study, regulators may offer new regulations and legislation in the future to the Ministry of Finance and the Amman Stock Exchange.

Keywords: accounting expenditure; advertising expenditure; liquidity; small and medium enterprises (SMEs)

Research Title: The sustainable alleviation of poverty and the promotion of green development in Tibet

Author: Fahd Mohammed Saleh Al-Duais, Published Year: 2023

2023· Forum on the Development of Xizang (Tibet) (May 23, 2023), Beijing Conference Center (No.88 Laiguangying West Road, Chaoyang District, Beijing)

Faculty: Business

Abstract: This paper aims to examine the social development outcomes historically in Tibet regarding poverty eradication, education, employment, health care, and social integration. In addition, the paper will provide concrete suggestions for improving future social development work in Tibet. The main theoretical approach used is a literature and policy review of social development in Tibet. Tibet's social development strategy has been reviewed. Once Tibet's basic needs have been met, the road to progress is likely to be towards a more participatory approach, in which Tibetans will be able to contribute directly and influence their own future. This paper aims to provide a view of definitive account of recent historical development strategies and outcomes in Tibet; and, subsequently, the future prospects and challenges the region faces. It suggests increasing attention to vocational education and promoting and encouraging the maintenance of a sustainable environment, mitigating population growth, and integrating with other communities in other nearby counties and cities. Especially these factors lead in one way or another to the sustainability of poverty alleviation, development and the green environment.

Keywords: poverty alleviation, Tibet, China, Green Development, Sustainability

Research Title: Unravelling the intertwined nexus of firm performance, ESG practices, and capital cost in the Chinese business landscape

Author: Fahd Mohammed Saleh Al-Duais, Published Year: 2023

Faculty: Business

Abstract: This research explores the relationship between a company’s commitment to Environmental, Social, and Governance (ESG) factors and its capital equity cost (COE) in the Chinese market. Using statistical methods like regression analysis, the study aims to uncover how ESG disclosure relates to COE. Key findings reveal that environmental and social disclosures increase capital equity costs, indicating higher costs for companies with strong ESG practices. However, governance disclosures don’t significantly impact COE, suggesting that environmental and social aspects carry more weight in shaping investor perceptions and influencing costs compared to governance. The research also shows that this ESG-COE link is more significant for financially sound companies, indicating greater cost implications for strong performers. The study further demonstrates that strong ESG practices are perceived as lower risk, leading to lower capital equity costs. Chinese firms with high ESG scores tend to have lower capital costs, indicating rising investor appreciation for ESG in the Chinese market. The study’s robustness check supports these findings, reinforcing the growing importance of ESG in investment decisions. This research has implications for companies, investors, and policymakers, stressing the role of ESG in attracting investment and reducing costs. Policymakers can use these insights to encourage improved ESG practices and transparency. Overall, the study underscores ESG’s impact on capital equity costs in China, offering valuable insights for decision-makers and highlighting ESG’s relevance in financial choices.

Keywords: ESG rating score, cost of capital, firm performance, investment decisions, transparency

Research Title: Development and Characterization of Gel-Based Buccoadhesive Bilayer Formulation of Nifedipine

Author: Mohammad Bayan, Published Year: 2023

Gels, 9

Faculty: Pharmacy

Abstract: A promising controlled drug delivery system has been developed based on polymeric buccoadhesive bilayered formulation that uses a drug-free backing layer and a polymeric hydrophilic gel buccoadhesive core layer containing nifedipine. The DSC thermogravimetric analysis confirms the drug’s entrapment in the gel layer and reveals no evidence of a potential interaction. Various ratios of bioadhesive polymers, including HPMC K100, PVP K30, SCMC, and CP 934, were combined with EC as an impermeable backing layer to ensure unidirectional drug release towards the buccal mucosa. The polymeric compositions of hydrophilic gel-natured HPMC, SCMC, and CP formed a matrix layer by surrounding the core nifedipine during compression. Preformulation studies were performed for all of the ingredients in order to evaluate their physical and flow characteristics. Ex vivo buccoadhesive strength, surface pH, swelling index, in vitro and in vivo drug release, and ex vivo permeation investigations were performed to evaluate the produced gel-based system. Rapid temperature variations had no appreciable impact on the substance’s physical properties, pharmacological content, or buccoadhesive strength during stability testing using actual human saliva. It was clear from a histological examination of the ex vivo mucosa that the developed system did not cause any irritation or inflammation at the site of administration. The formulation NT5 was the best one, with a correlation coefficient of 0.9966. The in vitro and in vivo drug release profiles were well correlated, and they mimic the in vitro drug release pattern via the biological membrane. Thus, the developed gel-based formulation was found to be novel, stable, and useful for the targeted delivery of nifedipine.

Keywords: nifedipine; buccoadhesive; triggered delivery; ex vivo permeation; polymeric gel

Research Title: Household Food Insecurity and Nutritional Status of PreSchool Children Following Relaxation of COVID-19 Restrictions

Author: Yousef Abdel-Kareem Abusamra, Published Year: 2023

Journal of Xi’an Shiyou University, Natural Science Edition, VOLUME 19 ISSUE 06

Faculty: Pharmacy

Abstract: Studies found a high prevalence of household food insecurity (HFIS) and malnutrition and an association between them during the movement restriction period of the COVID-19 pandemic. This nutritional status should have improved by now as movement restrictions, including quarantine, have been lifted. Therefore, the goal of this cross-sectional study was to determine the current prevalence of HFIS and malnutrition and their associations and contributing factors among pre-school children (i.e., children under the age of 5 years) following relaxation of the COVID-19 restrictions in Jordan. A sample of 386 children (197 boys and 189 girls) in Irbid, Jordan, were recruited in this study following the simple random sampling method. The levels of HFIS and malnutrition were assessed using the Food Insecurity Experience Scale (FIES) and the World Health Organization (WHO) growth reference values, respectively. Relevant information were managed and measurements made and employed to calculate four major anthropometric indicators for the sample children (weight to height (WHZ), height to age (HAZ), weight to age (WAZ) and Body Mass Index to age (BMI/A) (BMI/A)). The results of analysis pointed out that prevalence of food insecurity among the sample children was 58.2%, where 19.9% of the kids were experiencing moderate food insecurity and 38.3% were suffering from severe food insecurity. On the other hand, prevalence of malnutrition among those children was 1.81%, where 1.55% of the kids were emaciated and 1.26% were severely emaciated. The results also indicated that mother’s age, number of children in the family, income of the family, monthly expenses on food and beverages and the energy expenses contributed significantly (p<0.05) to food insecurity. Moreover, the study found that HFIS had negative correlations with WHZ (r=−0.272, p=0.000), WAZ (r=−0.193, p=0.000) and BMI/A (r=−0.263, p=0.000) and a positive correlation with HAZ(r=0.041, p=0.00). The study reports high prevalence of HFIS among children under the age of 5 years in Jordan, even after relaxation of the COVID-19 restrictions on mobility. However, prevalence of malnutrition among this group of the population is low. These results spotlight the continued impact of the COVID- 19 crisis on the financial statuses of households

Keywords: Anthropometry, Household Food Insecurity, Jordan, Malnutrition, Pre-school children.

Research Title: Corrosion inhibition of aluminum in HBr solutions by nonionic surfactants at different temperatures

Author: Adnan Dahadha, Published Year: 2023

International Journal of Corrosion and Scale Inhibition, 12

Faculty: Science

Abstract: The influence of nonionic surfactant micelles such as Tween 80, polyethylene glycol 400, and coco glucoside on the inhibition of aluminum corrosion in hydrobromic acid solutions was investigated via weight reduction, thermometric, and electrical conductivity techniques. In the absence of inhibitors, the rise in temperature and acid levels has led to a tremendous acceleration in the aluminum corrosion in HBr solutions. Intriguingly, coco glucoside, PEG 400, and Tween 80 have shown a remarkable inhibitory action on the corrosion of aluminum in the corrosive solutions at different temperatures. The findings demonstrated that the inhibition efficacy of inhibitors and the extent of surface coverage of the micelles on aluminum rise with higher concentration of the inhibitor and decline with rising temperature. Notably, Tween 80 was a more effective inhibitor than PEG 400, and coco glucoside at all temperatures. This effect may be explained by the force and type of their micelles’ adsorption on the aluminum surface, which occurs when hydrophilic regions of coherent layers of micelles donate their electrons to the metal surface. Also, the thermodynamic factors (ΔH0, ΔS0, and Ea) for the corrosion and adsorption processes were assessed and addressed. The experimental data were best fit by models of

Keywords: corrosion inhibitor, aluminum, nonionic surfactants, micelles, adsorption isotherms.

Research Title: Combating Microbial Infections Using Metal-Based Nanoparticles as Potential Therapeutic Alternatives

Author: Mohammad Bayan, Published Year: 2023

Antibiotics, 12

Faculty: Pharmacy

Abstract: The nature of microorganisms and the efficiency of antimicrobials have witnessed a huge co-dependent change in their dynamics over the last few decades. On the other side, metals and metallic compounds have gained popularity owing to their effectiveness against various microbial strains. A structured search of both research and review papers was conducted via different electronic databases, such as PubMed, Bentham, Springer, and Science Direct, among others, for the present review. Along with these, marketed products, patents, and Clinicaltrials.gov were also referred to for our review. Different microbes such as bacteria, fungi, etc., and their diverse species and strains have been reviewed and found to be sensitive to metal-carrying formulations. The products are observed to restrict growth, multiplication, and biofilm formation effectively and adequately. Silver has an apt use in this area of treatment and recovery, and other metals like copper, gold, iron, and gallium have also been observed to generate antimicrobial activity. The present review identified membrane disruption, oxidative stress, and interaction with proteins and enzymes to be the primary microbicidal processes. Elaborating the action, nanoparticles and nanosystems are shown to work in our favor in well excelled and rational ways.

Keywords: metals; nanoparticles; antimicrobial action; microbicidal; biofilm formation inhibitors

Research Title: The method of doubt between Descartes and Taha Hussein, A comparative study

Author: Mohammad Al-Ghazu, Published Year: 2022

مجلة الزرقاء للبحوث والدراسات الإنسانية, عدد قادم

Faculty: Arts

Abstract: The philosophy of doubt is a controversial subject studied by many Arab and foreign researchers of different intellectual, religious, political affiliations and doctrines. In this research we will try to discuss this topic by answering the following question: What are the similarities and differences between Descartes doubt and Taha Hussein? We divided the research in to two chapters, and in the first section we discussed the philosophy of doubt at Descartes and in the second chapter we discussed the philosophy of doubt at Taha Hussein, and in particular his doubt about pre-islamic literature and poetry, which he considered mostly suspicious. With regard to Descartes chapter, we analyze Descartes’uses of doubt as a principle of life and thought that leads to truth. As for the second chapter, we follow the topics, personalities, and events that Taha Hussein doubted, and what led to this suspicion. We concluded that they both agreed to never doubt the matters of God and existence. Both of them used doubt to reach the absolute truth. The differences between both writers were that Descartes discussed doubt as an ideology and philosophy, while Hussein used the doubt to refute and clarify the ancient Arabic literature and its history.

Keywords: Arabic literature. Descartes. Taha Hussein. Suspicion. Philosophy. Comparative literature

Research Title: Recent targeted discovery of phytomedicines to manage endocrine disorder develops due to adapting sedentary lifestyle

Author: Mohammad Bayan, Published Year: 2023

Faculty: Pharmacy

Abstract: Leading a sedentary lifestyle is becoming a significant public health issue nowadays. Sedentary lifestyle appears to be increasingly outspread in many nations despite being linked to a range of chronic health conditions. Most importantly, leading a sedentary lifestyle may lead to endocrinological disorders. The endocrine system is a network of glands and organs located throughout the body. The main function of the endocrine system is to regulate the range of bodily functions through the release of hormones. When the function of the endocrine system is disturbed, then it may lead to hormonal imbalance. For the management of major endocrinological disorder, many phytochemical constituents are used. This work aimed to focus on phytomedicinal herbs to target the endocrine glands. Moreover, a variety of phytoconstituents were found to be effective in the management of major endocrine disorders such as diabetes, hypertension, thyroid, hormonal imbalance. In this chapter, we provide an introduction to sedentary lifestyle, followed by a detailed study of endocrine system and hormones secreted by endocrine glands and major disorders of endocrine glands. We then focus on phytochemical constituents in the form of phytomedicinal herbs used to treat the endocrinological disorders with targeted drug delivery to endocrine glands that can be easily targeted on endocrine glands for the treatment and management of hormonal imbalance.

Keywords: Targeted discovery; Sedentary lifestyle; Endocrine disorder

Research Title: Understanding of Machine Learning with Deep Learning: Architectures, Workflow, Applications and Future Directions

Author: Mohammad Taye, Published Year: 2023

Computers, 12

Faculty: Information Technology

Abstract: Abstract In recent years, deep learning (DL) has been the most popular computational approach in the field of machine learning (ML), achieving exceptional results on a variety of complex cognitive tasks, matching or even surpassing human performance. Deep learning technology, which grew out of artificial neural networks (ANN), has become a big deal in computing because it can learn from data. The ability to learn enormous volumes of data is one of the benefits of deep learning. In the past few years, the field of deep learning has grown quickly, and it has been used successfully in a wide range of traditional fields. In numerous disciplines, including cybersecurity, natural language processing, bioinformatics, robotics and control, and medical information processing, deep learning has outperformed well-known machine learning approaches. In order to provide a more ideal starting point from which to create a comprehensive understanding of deep learning, also, this article aims to provide a more detailed overview of the most significant facets of deep learning, including the most current developments in the field. Moreover, this paper discusses the significance of deep learning and the various deep learning techniques and networks. Additionally, it provides an overview of real-world application areas where deep learning techniques can be utilised. We conclude by identifying possible characteristics for future generations of deep learning modelling and providing research suggestions. On the same hand, this article intends to provide a comprehensive overview of deep learning modelling that can serve as a resource for academics and industry people alike. Lastly, we provide additional issues and recommended solutions to assist researchers in comprehending the existing research gaps. Various approaches, deep learning architectures, strategies, and applications are discussed in this work.

Keywords: machine learning (ML); deep learning (DL); recurrent neural network (RNN); convolutional neural networks (CNN) artificial intelligence (AI)